Lord v. Commissioner
United States Tax Court
Petitioner left his wife and children in Iowa in March 1960 and moved to Seattle, Wash. Petitioner's move was motivated by petitioner's personal, financial, and marital problems. Petitioner acquired both a regular residency and permanent job in the State of Washington in 1962. During the period from March 1960 through Aug. 2, 1965, petitioner made no effort to contact his family, and petitioner's wife made only a nominal effort to contact him.
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Petitioner left his wife and children in Iowa in March 1960 and moved to Seattle, Wash. Petitioner's move was motivated by petitioner's personal, financial, and marital problems. Petitioner acquired both a regular residency and permanent job in the State of Washington in 1962. During the period from March 1960 through Aug. 2, 1965, petitioner made no effort to contact his family, and petitioner's wife made only a nominal effort to contact him. Moreover, petitioner provided only negligible financial support for his family during this period. On Aug. 2, 1965, petitioner's wife was granted a…
1Opinion of the Court
Fat, Judge:
Respondent determined the following Federal income tax deficiencies against petitioner:
Year Additions to tax Deficiency - Sec. 6653(b) Sec. 6664 1961. $4,483.86 $2,241.93 $119.49 1962..... 20,692.01 10,346.01 673.06 1963. 8,940.68 4,470.34 243.08 1964. 13,033.74 6,616.87 357.68 1966. 12,916.02 6,458.01 354.38 1966..... 3,300.51 1,650.26 81.05
By an amendment to his answer, respondent has asserted, in the alternative, the following additions to tax:
Additions to Tax
Year Sec. 6661(a) Sec. 6653(a) 1961. $1,120.97 $224.19 1962. 5,173.00 1,034.60 1963. 2,236.17 447.03 Year Sec. 6661(a)…
2Cases cited23 opinions
- Beaver v. CommissionerUnited States Tax Court · 1970
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Acker v. CommissionerUnited States Tax Court · 1956
- Imburgia v. CommissionerUnited States Tax Court · 1954
18 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
- Rosenkranz v. CommissionerUnited States Tax Court · 1976
- Westerdahl v. CommissionerUnited States Tax Court · 1984
- Carlins v. CommissionerUnited States Tax Court · 1988
- United States v. FletchallDistrict Court, N.D. Iowa · 1997
21 more not listed; retrieve them via the Exa API.